A.

Assessment and Collection: The return was not false or fraudulent

Datereturnwasfiled,orlastdayrequiredbylaw
forfiling,iffiledbeforethelastday

3years

Lastdaytocollect(Byjudicialproceedingsonly)

Datereturnwasfiled,orlastdayrequiredbylaw
forfiling,iffiledbeforethelastday

3years

5years

Lastdaytoassess

Lastdaytocollecteitherby:
Summaryproceedings;or
Judicialproceedings

B. Assessment and Collection: The return was false or fraudulent

Dateofdiscoveryofthefalsity,fraudoromission.

10years
Lastdaytocollect(Byjudicialproceedingsonly)
Dateofdiscoveryofthefalsity,fraudoromission.

10years

5years
Lastdaytoassess
Lastdaytocollecteitherby:
Summaryproceedings;or
Judicialproceedings

C. Remedy against an assessment where the BIR did not decide within 180
days
Noticeofinformalconference
Preassessmentnotice
Assessmentanddemand
SubmitSupportingDocs
Respond

Protest

Respond

A
15days

15days

30days

60days

AppealtoCTA

DecisionofCTADiv.

DecisionofCTADiv.

Motionfor
Recon.

Appealto
CTAenbanc

NodecisionbytheBIR

Decisionofenbanc
AppealtoSC

A
180days

30days

15days

15days

15days

D. Remedy against an assessment where the BIR decided within 180 days
Noticeofinformalconference

Preassessmentnotice

Respond

Assessmentanddemand

SubmitSupportingDocs
Protest

Respond

A
15days

15days

DecisionofBIR

30days

60days

DecisionofCTADiv.

DecisionofCTADiv.

Motionfor
Recon.

Appealto
CTAenbanc

Appealto
CTA

Decisionofenbanc
AppealtoSC

A
30days

15days

15days

15days

AppealtoCTA
ClaimfiledwithBIRor illegally DenialReceived
E.DateofPayment
Refund of tax erroneously
collected Case
1

2years

30days

F. Refund of tax erroneously or illegally collected Case 2

DateofPayment

DenialReceived

ClaimfiledwithBIR

2years

AppealtoCTA

30days